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    <description>The notification amends the Explanation to clause (h) of Notification No.13/2017 State Tax (Rate) by substituting the words &quot;and State Legislatures&quot; with &quot;, State Legislatures, Courts and Tribunals&quot;, thereby expanding the categories listed in that clause; the amendment is made under the statutory delegation and is effective from 1 March 2023.</description>
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